_____機構(gòu)適宜在企業(yè)內(nèi)部設(shè)立內(nèi)部銀行。
《企業(yè)會計準(zhǔn)則——應(yīng)用指南》《小企業(yè)會計準(zhǔn)則》等屬于典型的_____。
會計規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會計規(guī)章制度的是_____。
會計規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
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內(nèi)部核算下會計組織機構(gòu)的設(shè)計
設(shè)置內(nèi)部銀行，就涉及內(nèi)部銀行崗位的設(shè)計、內(nèi)部責(zé)任制的建立以及內(nèi)部銀行與財會處（或科）的業(yè)務(wù)協(xié)調(diào)問題。目前內(nèi)部核算機構(gòu)有兩種設(shè)計方式：一種是在企業(yè)財會部門內(nèi)部附設(shè)結(jié)算中心，它適于規(guī)模小、分支機構(gòu)少的企業(yè)。另一種是在企業(yè)內(nèi)部設(shè)立內(nèi)部銀行，它適用于規(guī)模大、分支機構(gòu)多的大、中型企業(yè)。
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最新試題
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- 生產(chǎn)、銷售假藥罪中的假藥是（） A.一切假藥 B.只限于人用藥品與非藥品 C.限于非藥品冒充藥品 D.不合格的藥品
- 背叛國家罪的犯罪主體是（ ） A.一般主體 B.特殊主體 C.自然人單位 D.達到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國公民
- 不屬于特殊正當(dāng)防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強奸
- 履約保函的擔(dān)保期限( )。 A.自發(fā)包人與承包人簽訂合同之日起，至簽發(fā)工程移交證書日止 B.自發(fā)包人與承包人簽訂合同之日起，至工程竣工驗收合格之日止 C.自提交履約保函之日起，至簽發(fā)工程移交證書日止 D.自提交履約保函之日起，至工程竣工驗收合格之日止
- 設(shè)計施工總承包合同文件，有①承包人建議;②專用合同條款;③價格清單。解釋順序是( )。 A.①③② B.②③① C.③②① D.①②③
- 進口設(shè)備重量為1000噸，離岸價格FOB為200萬美元，海運費400美元/噸，海運保險費率為2‰，美元兌換人民幣為1: 7.1， 該設(shè)備的海運保險費為( ) 萬元。 A.5.66 B.2.85 C.4.29 D.3.41
- 刑法分則中規(guī)定的“猥褻”屬于（） A.主觀的構(gòu)成要件要素 B.記述的構(gòu)成要件要素 C.規(guī)范的構(gòu)成要件要素 D.消極的構(gòu)成要件要素
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- 烏拉俄語是什么意思（ )。 A.你好 B.進攻 C.勝利 D.沒有具體的意思，通常用作表達強烈情感的語氣詞。
該科目易錯題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
- （）A?issueBpassedC?debateDanotherE?otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
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- 在符號式流程圖中“▽”符號表示_____.A合并B暫存C業(yè)務(wù)處理D存檔
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- 企業(yè)的固定資產(chǎn)應(yīng)當(dāng)在期末時按照其賬面價值與可收回金額孰低計量，對可收回金額低于賬面價值的差額，應(yīng)當(dāng)計提_____。A固定資產(chǎn)折舊B固定資產(chǎn)購建準(zhǔn)備C固定資產(chǎn)重置準(zhǔn)備D固定資產(chǎn)減值準(zhǔn)備
- 債券發(fā)行企業(yè)應(yīng)在債券到期之前，按期建立_____。A股東名冊B應(yīng)付債券溢（折）價攤銷表C應(yīng)付債券明細表D償債基金
- _____將歸集的某生產(chǎn)車間或部門，在停工期間發(fā)生的各項費用及其扣除應(yīng)收賠款和記入營業(yè)外支出后的凈損失，分配給各該車間或部門的產(chǎn)品。A完工產(chǎn)品成本匯總表B停工損失分配表C廢品損失分配表D產(chǎn)品成本計算單
- 下列屬于，公司需向外提供的財務(wù)報表且屬于公司設(shè)計的重點的是A現(xiàn)金流量表B采購日報表C財務(wù)報表附注D資產(chǎn)負(fù)債表
- 我國資產(chǎn)負(fù)債表采用_____（格式）。A賬戶式B報告式C多步式D單步式
- 我國利潤表采用_____（格式）。A賬戶式B報告式C單步式D多步式
- 材料或商品驗收單是對收貨進行的補充說明，其主要內(nèi)容為說明材料或商品的驗收情況，該憑證一般為_____。A一式五聯(lián)B一式四聯(lián)C一式三聯(lián)D一式二聯(lián)
- 下列關(guān)于，貨幣資金授權(quán)審批的程序正確的是_____。A支付申請、支付審批、支付復(fù)核、辦理支付B支付審批、支付申請、支付復(fù)核、辦理支付C辦理支付、支付申請、支付審批、支付復(fù)核D支付申請、支付審批、辦理支付、支付復(fù)核